{"id":1281,"date":"2026-02-06T13:24:00","date_gmt":"2026-02-06T14:24:00","guid":{"rendered":"http:\/\/ateliersfurrer.com\/?p=1281"},"modified":"2026-02-20T08:17:37","modified_gmt":"2026-02-20T08:17:37","slug":"pension-accounting-snapshot-31-december-2025","status":"publish","type":"post","link":"http:\/\/ateliersfurrer.com\/index.php\/2026\/02\/06\/pension-accounting-snapshot-31-december-2025\/","title":{"rendered":"Pension accounting snapshot 31 December 2025"},"content":{"rendered":"<p>Pension accounting at 31 December 2025: key issues for FRS 102, IAS 19 and ASC 715 \u2013 discount rates, inflation, CMI 2024, surplus extraction and legal updates.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pension accounting at 31 December 2025: key issues for FRS 102, IAS 19 and ASC 715 \u2013 discount rates, inflation, CMI 2024, surplus extraction and legal updates.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[14],"tags":[],"_links":{"self":[{"href":"http:\/\/ateliersfurrer.com\/index.php\/wp-json\/wp\/v2\/posts\/1281"}],"collection":[{"href":"http:\/\/ateliersfurrer.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ateliersfurrer.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ateliersfurrer.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ateliersfurrer.com\/index.php\/wp-json\/wp\/v2\/comments?post=1281"}],"version-history":[{"count":1,"href":"http:\/\/ateliersfurrer.com\/index.php\/wp-json\/wp\/v2\/posts\/1281\/revisions"}],"predecessor-version":[{"id":1282,"href":"http:\/\/ateliersfurrer.com\/index.php\/wp-json\/wp\/v2\/posts\/1281\/revisions\/1282"}],"wp:attachment":[{"href":"http:\/\/ateliersfurrer.com\/index.php\/wp-json\/wp\/v2\/media?parent=1281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ateliersfurrer.com\/index.php\/wp-json\/wp\/v2\/categories?post=1281"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ateliersfurrer.com\/index.php\/wp-json\/wp\/v2\/tags?post=1281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}